Definition of
"
100% subsidiary
"
inserted by No 156 of 2000, s 3 and Sch 6 item 33, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

ABNhas the meaning given by section
41
of the
A New Tax System (Australian Business Number) Act 1999
.

account on a cash basis: you account on a cash basis while a choice you make under section
29-40
, or a permission of the Commissioner under section
29-45
in relation to you, has effect.

account on the same basis: 2 or more *
companies
account on the same basis if:

(a)
each company *
accounts on a cash basis
; or

(b)
none of the companies account on a cash basis.

ACNC-registered charitymeans an entity that is registered under the
Australian Charities and Not-for-profits Commission Act 2012
as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.

Definition of
"
additional consideration
"
inserted by No 20 of 2010, s 3 and Sch 1 item 12, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the
A New Tax System (Goods and Services Tax) Act 1999
after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision
105-A
in Schedule
1
to the
Taxation Administration Act 1953
after that time; or

aircraft
'
s storeshas the meaning given by section
130C
of the
Customs Act 1901
.

airport shop goodshas the same meaning as in the
Customs Act 1901.

amalgamated company, in relation to an *
amalgamation
, means the single *
company
that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the *
amalgamating companies
or a new company.

amalgamating company, in relation to an *
amalgamation
, means any *
company
that amalgamates with one or more other companies under the amalgamation.

amalgamationmeans any procedure, under an *
Australian law
or a *
foreign law
, by which 2 or more *
companies
amalgamate and continue as one company.

amountincludes a nil amount.

annual apportionment electionmeans an election made under section
131-10
.

Definition of
"
annual apportionment turnover threshold
"
inserted by No 134 of 2004, s 3 and Sch 2 item 20, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them
-
1 October 2004; or

(b) for other entities
-
1 November 2004.

annual GST liability, for an *
instalment tax period
, has the meaning given by section
162-145
.

Definition of
"
annual turnover
"
repealed by No 80 of 2007, s 3 and Sch 2 item 53, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

annual turnovermeans:

(a)
in relation to meeting a *turnover threshold
-
has the meaning given by subsection 188-10(1); and

(b)
in relation to not exceeding a *turnover threshold
-
has the meaning given by subsection 188-10(2).

Definition of
"
approved form
"
substituted by No 92 of 2000, s 3 and Sch 9 item 9, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read:

approved formhas the meaning given by section 995-1 of the *ITAA 1997.

Definition of
"
assessable professional income
"
inserted by No 73 of 2001, s 3 and Sch 1 item 37, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

assessed GST, on:

(a)
a *
taxable supply
under section
78-50
(settlements of insurance claim) or
105-5
(supplies by creditors in satisfaction of debts); or

(b)
a *
taxable importation
;

means the GST *
assessed
on the taxable supply or taxable importation.

Definition of
"
assessed GST
"
inserted by No 39 of 2012, s 3 and Sch 1 item 3, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

assessed net amount, for a *
tax period
, means the *
net amount
*
assessed
for the tax period.

Definition of
"
assessed net amount
"
inserted by No 39 of 2012, s 3 and Sch 1 item 4, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of
"
assessment
"
inserted by No 39 of 2012, s 3 and Sch 1 item 5, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of
"
Australia
"
repealed by No 2 of 2015, s 3 and Sch 4 item 25, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read:

Australiadoes not include any external Territory. However, it includes an installation (within the meaning of the
Customs Act 1901
) that is deemed by section 5C of the
Customs Act 1901
to be part of Australia.

Australian-based business recipienthas the meaning given by subsection
9-26(2)
.

Definition of
"
Australian-based business recipient
"
inserted by No 52 of 2016, s 3 and Sch 2 item 14, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
.

Australian Business Registermeans the register established under section
24
of the
A New Tax System (Australian Business Number) Act 1999
.

Definition of
"
Australian consumer
"
inserted by No 52 of 2016, s 3 and Sch 1 item 33, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

Australian fee or chargemeans a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency.

Definition of
"
Australian fee or charge
"
inserted by No 41 of 2011, s 3 and Sch 4 item 5, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading.

Australian government agencyhas the meaning given by section
995-1
of the *
ITAA 1997
.

Australian lawhas the meaning given by section
995-1
of the *
ITAA 1997
.

Australian residentmeans a person who is a resident of Australia for the purposes of the *
ITAA 1936
.

Australian taxmeans a tax (however described) imposed under an *Australian law.

Definition of
"
Australian tax
"
inserted by No 41 of 2011, s 3 and Sch 4 item 6, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading.

Former definition of
"
Australian tax
"
repealed by No 176 of 1999, s 3 and Sch 1 item 136, effective 1 July 2000. The definition formerly read:

Australian taxmeans a tax (however described) imposed under an *Australian law.

Definition of
"
Australian tax, fee or charge
"
repealed by No 41 of 2011, s 3 and Sch 4 item 7, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading. The definition formerly read:

Australian tax, fee or chargemeans:

(a)
a tax (however described) imposed under an *Australian law; or

(b)
a fee or charge (however described) imposed under an Australian law and payable to an *Australian government agency.

Definition of
"
Australian tax, fee or charge
"
inserted by No 176 of 1999, s 3 and Sch 1 item 137, effective 1 July 2000.

average incomehas the meaning given by subsection
392-45(1)
of the *
ITAA 1997
.

The car limit for the 2017/18 financial year is $57,581 (
Taxation Determination
TD 2017/18), which is the same as for the 2016/17 financial year. The car limit for the 2010/11 to 2015/16 financial years (inclusive) was $57,466.

Definition of
"
carried on in the indirect tax zone
"
amended by No 52 of 2016, s 3 and Sch 2 item 15, by substituting
"
section 9-27
"
for
"
subsection 9-25(6)
"
, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
.

Definition of
"
carried on in the indirect tax zone
"
inserted by No 2 of 2015, s 3 and Sch 4 item 27, applicable to a tax period that commences on or after 1 July 2015.

carrying onan *
enterprise
includes doing anything in the course of the commencement or termination of the enterprise.

Definition of
"
cease to be a participant of a GST joint venture
"
repealed by No 12 of 2012, s 3 and Sch 6 item 104, applicable to tax periods starting on or after 22 March 2012. The definition formerly read:

cease to be a participant of a GST joint venturemeans:

(a)
your approval as a *participant of a *GST joint venture is revoked; or

(b)
the approval of a GST joint venture of which you are a participant is revoked.

Definition of
"
cease to be a participant of a GST joint venture
"
inserted by No 177 of 1999, s 3 and Sch 1 item 120, effective 1 July 2000.

Child Care Ministermeans the Minister administering the
Child Care Act 1972
and the family assistance law (within the meaning of section
3
of the
A New Tax System (Family Assistance) (Administration) Act 1999
.

Definition of
"
Child Care Minister
"
amended by No 156 of 2000, s 3 and Sch 1 item 14, by inserting
"
and the family assistance law (within the meaning of section 3 of the
A New Tax System (Family Assistance) (Administration) Act 1999
"
after
"
1972
"
, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
commercial residential premises
"
amended by No 156 of 2000, s 3 and Sch 6 item 34, by inserting para (da), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
connected with Australia
"
repealed by No 2 of 2015, s 3 and Sch 4 item 28, applicable to a tax period that commences on or after 1 July 2015. The definition formerly read:

connected with Australia, in relation to a supply, has the meaning given by sections 9-25 and 85-5.

Note:

This meaning is also affected by section 96-5.

Definition of
"
connected with Australia
"
amended by No 41 of 2011, s 3 and Sch 4 item 8, by substituting
"
section 96-5
"
for
"
sections 81-10 and 96-5
"
in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading.

Note:

Definition of
"
connected with the indirect tax zone
"
amended by No 77 of 2017, s 3 and Sch 1 items 55 and 56, by inserting
"
, 84-75
"
and substituting the note, effective 1 July 2017. For application provisions, see note under Div
146
heading. The note formerly read:

Note:

This meaning is also affected by sections 9-26 and 96-5.

Definition of
"
connected with the indirect tax zone
"
amended by No 52 of 2016, s 3 and Sch 1 item 34, by substituting
"
sections 9-25, 85-5 and 126-27
"
for
"
sections 9-25 and 85-5
"
, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

Definition of
"
connected with the indirect tax zone
"
amended by No 52 of 2016, s 3 and Sch 2 item 16, by substituting the note, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
. The note formerly read:

Note:

This meaning is also affected by section 96-5.

Definition of
"
connected with the indirect tax zone
"
inserted by No 2 of 2015, s 3 and Sch 4 item 29, applicable to a tax period that commences on or after 1 July 2015.

consideration, for a supply or acquisition, means any consideration, within the meaning given by sections
9-15
and
9-17
, in connection with the supply or acquisition.

Definition of
"
consideration
"
amended by No 75 of 2012, s 3 and Sch 2 item 13, by substituting
"
sections 9-15 and 9-17
"
for
"
section 9-15
"
, applicable, and taken to have applied, from 1 July 2012.

Definition of
"
consideration
"
amended by No 41 of 2011, s 3 and Sch 4 item 9, by inserting
"
81-10, 81-15,
"
in the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading.

Definition of
"
consideration
"
amended by No 32 of 2006, s 3 and Sch 4 item 15, by inserting
"
, 100-12
"
after
"
100-5
"
, applicable in relation to supplies made on or after 11 May 2005.

Definition of
"
consideration
"
amended by No 78 of 2005, s 3 and Sch 6 item 23, by inserting
"
75-12, 75-13, 75-14,
"
after
"
sections
"
in the note, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of
"
consideration
"
amended by No 67 of 2003, s 3 and Sch 11 item 22, by inserting
"
79-60, 79-65, 79-80, 80-15, 80-55,
"
in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
consideration
"
amended by No 97 of 2002, s 3 and Sch 1 item 5, by inserting
"
82-5, 82-10
"
, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

course materials, in relation to an *
education course
, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course.

Note:

Definition of
"
creditable acquisition
"
amended by No 52 of 2016, s 3 and Sch 1 item 35, by inserting
"
, 84-145
"
in the note, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

Definition of
"
creditable acquisition
"
amended by No 39 of 2012, s 3 and Sch 1 item 129, by inserting
"
, 93-15
"
after
"
93-5
"
in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Definition of
"
creditable acquisition
"
amended by No 177 of 1999, s 3 and Sch 1 items 124 and 125, by omitting
"
and subsection 78-5(2)
"
from the end of the definition and substituting
"
78-30
"
for
"
78-15
"
in the Note, effective 1 July 2000.

creditable at less than 1/11 of the considerationhas the meaning given by subsection
136-50(2)
.

Definition of
"
creditable at less than 1/11 of the consideration
"
inserted by No 156 of 2000, s 3 and Sch 4 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
CTP compensation or ancillary payment or supply
"
inserted by No 67 of 2003, s 3 and Sch 11 item 26, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

CTP compensation payment or supplyhas the meaning given by subsection
79-35(2)
.

Definition of
"
CTP dual premium or election payment or supply
"
inserted by No 67 of 2003, s 3 and Sch 11 item 28, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
current annual turnover
"
repealed by No 80 of 2007, s 3 and Sch 2 item 54, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

current annual turnoverhas the meaning given by section 188-15.

Note:

This meaning is affected by section 188-22.

Definition of
"
current annual turnover
"
amended by No 176 of 1999, s 3 and Sch 1 item 139, by inserting the Note, effective 1 July 2000.

Definition of
"
current GST lodgment record
"
inserted by No 73 of 2001, s 3 and Sch 1 item 39, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Note:

Definition of
"
decreasing adjustment
"
amended by No 21 of 2010, s 3 and Sch 1 item 21, by inserting table item 6B, applicable in relation to payments made on or after 1 July 2010.

Definition of
"
decreasing adjustment
"
amended by No 20 of 2010, s 3 and Sch 1 item 13, by inserting table item 6A, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the
A New Tax System (Goods and Services Tax) Act 1999
after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision
105-A
in Schedule
1
to the
Taxation Administration Act 1953
after that time; or

(c) amendments of:

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

Definition of
"
decreasing adjustment
"
amended by No 78 of 2005, s 3 and Sch 6 item 24, by inserting table item 4AA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of
"
decreasing adjustment
"
amended by No 41 of 2005, s 3 and Sch 10, item 11, by substituting
"
Section 132-5
"
for
"
Section 132-15
"
in table item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

dental practitionerhas the meaning given by subsection 3(1) of the
Health Insurance Act 1973.

deposit account: an account is a
deposit account
if:

(a)
the account is made available by an Australian ADI (within the meaning of the
Corporations Act 2001
) in the course of carrying on a banking business (within the meaning of the
Banking Act 1959
); and

(b)
amounts credited to the account represent money taken by the ADI on deposit (other than as part-payment for identified goods or services); and

(c)
amounts credited to the account do not relate to a debenture (as defined in section
9
of the
Corporations Act 2001
) of the ADI.

30 Application of amendments etc.
(1)
The amendments made apply in relation to supplies or payments made on or after 1 July 2017.
(2)
Subsection 12(2) (retrospective application of legislative instruments) of the
Legislation Act 2003
does not apply in relation to regulations made for the purposes of subsection
40-5(2)
or
70-5(1)
of the
A New Tax System (Goods and Services Tax) Act 1999
, if the regulations:

(a)
relate to digital currency; and

(b)
are made within 6 months after the day this Act receives the Royal Assent.

Definition of
"
Disability Services Minister
"
inserted by No 124 of 2013, s 3 and Sch 9 item 3, applicable in relation to supplies made on or after the commencement of section 37 of the
National Disability Insurance Scheme Act 2013
[
1 July 2013].

dividendhas the meaning given by subsections 6(1), (4) and (5) of the *
ITAA 1936
.

Definition of
"
electronic communication
"
inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

electronic distribution platformhas the meaning given by section
84-70
.

Definition of
"
electronic distribution platform
"
inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

electronic signaturehas the meaning given by subsection 995-1(1) of the
Income Tax Assessment Act 1997
.

Definition of
"
electronic signature
"
substituted by No 92 of 2000, s 3 and Sch 9 item 10, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year. The definition formerly read:

electronic signature, in relation to a person, means a unique identification in an electronic form that is approved by the Commissioner for the purposes of the *ITAA 1936.

(b)
a non-Kyoto Australian carbon credit unit (within the meaning of that Act) issued in relation to an eligible offsets project (within the meaning of that Act) for a reporting period (within the meaning of that Act), where:

(i)
if it were assumed that the reporting period had ended before the Kyoto abatement deadline (within the meaning of that Act), a Kyoto Australian carbon credit unit would have been issued in relation to the project for the reporting period instead of the non-Kyoto Australian carbon credit unit; and

(ii)
the non-Kyoto Australian carbon credit unit is not of a kind specified in the regulations; or

(c)
an Australian carbon credit unit (within the meaning of that Act) of a kind specified in the regulations.

Subparagraph (b)(ii) and paragraph (c) do not, by implication, limit the application of subsection
13(3)
of the
Legislation Act 2003
to other instruments under this Act.

330 Transitional
-
A New Tax System (Goods and Services Tax) Act 1999Despite the amendments of the
A New Tax System (Goods and Services Tax) Act 1999
made by this Schedule, that Act continues to apply, in relation to carbon units issued before the designated carbon unit day, as if those amendments had not been made.

Definition of
"
employee share scheme
"
amended by No 133 of 2009, s 3 and Sch 1 item 7, by substituting
"
the *ITAA 1997
"
for
"
section 139C (including as affected by Subdivision DB of Division 13A of Part III) of the *ITAA 1936
"
, applicable in relation to the ESS interests mentioned in subsections
83A-5(1)
and
83A-5(2)
of the
Income Tax (Transitional Provisions) Act 1997
.

endorsed charitable institutionmeans a charitable institution that is endorsed under subsection 176-1(1).

Definition of
"
endorsed charitable institution
"
inserted by No 95 of 2004, s 3 and Sch 10 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s
176-5
.

endorsed charitymeans an entity that is endorsed as a charity under subsection
176-1(1)
.

endorsed trustee of a charitable fundmeans a trustee of a charitable fund who is endorsed under subsection 176-5(1).

Definition of
"
endorsed trustee of a charitable fund
"
inserted by No 95 of 2004, s 3 and Sch 10 item 17, applicable in relation to net amounts for tax periods starting on or after 1 July 2005. For transitional provisions, see note under former wording of s
176-5
.

English language course for overseas studentsmeans a course of study or education supplied to overseas students that:

(a)
includes study or education in the English language; and

(b)
is supplied by an entity that is accredited to provide such courses by a State or Territory authority responsible for their accreditation.

essential prerequisite: a qualification is an
essential prerequisite
in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed:

(a)
by or under an *
industrial instrument
; or

(b)
if there is no industrial instrument for that profession or trade but there is a professional or trade association that has uniform national requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned
-
by that association; or

(c)
if neither paragraph (a) nor (b) applies but there is a professional or trade association in a State or Territory that has requirements relating to the entry to, or the commencement of the practice of, the profession or trade concerned
-
by that association.

Definition of
"
essential prerequisite
"
amended by No 176 of 1999, s 3 and Sch 1 item 141, by inserting
"
, or the commencement of the practice of,
"
after
"
the entry to
"
in paras (b) and (c), effective 1 July 2000.

Definition of
"
estimated annual GST amount
"
inserted by No 73 of 2001, s 3 and Sch 1 item 42, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

exceed the financial acquisitions thresholdhas the meaning given by Division
189
.

Definition of
"
financial supply
"
amended by No 177 of 1999, s 3 and Sch 1 item 129, by substituting
"
the regulations made for the purposes of subsection 40-5(2)
"
for
"
section 40-5
"
, effective 1 July 2000.

financial yearmeans a period of 12 months beginning on 1 July.

first aid or life saving coursemeans a course of study or instruction that:

(a)
principally involves training individuals in one or more of the following:

(i)
first aid, resuscitation or other similar life saving skills including personal aquatic survival skills but not including swimming lessons;

(ii)
surf life saving;

(iii)
aero-medical rescue; and

(b)
is provided by an entity:

(i)
that is registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses; or

(ii)
that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such courses; or

(iii)
that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN 097 784 122); or

(iv)
that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN 003 147 180); or

(v)
that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by The Royal Life Saving Society
-
Australia (ACN 008 594 616); or

(vi)
that uses, as the instructor for the course, a person who holds a training qualification for that course that is a qualification (in life saving) specified in, or of a kind specified in, the regulations.

applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
first aid or life saving course
"
amended by No 156 of 2000, s 3 and Sch 1 item 15A, by inserting
"
including personal aquatic survival skills but not including swimming lessons
"
at the end of para (a)(i), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

(a)
principally involves training individuals in first aid, resuscitation or other similar life saving skills; and

floating homemeans a structure that is composed of a floating platform and a building designed to be occupied (regardless of the term of occupation) as a residence that is permanently affixed to the platform, but does not include any structure that has means of, or is capable of being readily adapted for, self-propulsion.

Definition of
"
floating home
"
amended by No 80 of 2006, s 3 and Sch 15 item 8, by inserting
"
(regardless of the term of occupation)
"
after
"
occupied
"
, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

Definition of
"
Foreign Minister
"
inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

formation, in relation to a *
GST joint venture
, means 2 or more entities becoming *
participants
in the joint venture as mentioned in subsection
51-7(1)
.

Definition of
"
formation
"
inserted by No 74 of 2010, s 3 and Sch 1 item 36, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
51
heading.

freight containermeans a container within the meaning of the Customs Convention on Containers, 1972, signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.

fringe benefithas the meaning given by section
995-1
of the *
ITAA 1997
but includes a benefit within the meaning of subsection
136(1)
of the
Fringe Benefits Tax Assessment Act 1986
that is an exempt benefit for the purposes of that Act.

Definition of
"
general interest charge
"
inserted by No 73 of 2001, s 3 and Sch 1 item 43, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

gift-deductible entity: an entity is a gift-deductible entity if gifts or contributions made to it can be deductible under Division
30
of the *
ITAA 1997
.

gift-deductible purpose, of an entity, means a purpose that is the principal purpose of:

(a)
if the entity legally owns a fund for the operation of which the entity is entitled, under subsection
30-125(2)
of the *
ITAA 1997
, to be so endorsed
-
that fund; or

(b)
if the entity includes an authority or institution for the operation of which the entity is entitled, under subsection
30-125(2)
of the ITAA 1997, to be so endorsed
-
that authority or institution.

Definition of
"
GST-creditable benefit
"
repealed by No 156 of 2000, s 3 and Sch 3 item 31, applicable in relation to net amounts for tax periods ending on or after 12 October 2000. The definition formerly read:

GST returnmeans a return of the kind referred to in Division
31
, that complies with all the requirements of sections
31-15
and
31-25
of this Act and section
388-75
in Schedule
1
to the
Taxation Administration Act 1953
, and includes a return given in accordance with section
58-50
of this Act.

Definition of
"
GST return
"
amended by No 118 of 2009, s 3 and Sch 1 item 41, by inserting
"
, and includes a return given in accordance with section
58-50
of this Act
"
at the end, effective 4 December 2009.

Definition of
"
GST return
"
amended by No 92 of 2000, s 3 and Sch 9 item 11, by substituting
"
and 31-25 of this Act and section 388-75 in Schedule 1 to the
Taxation Administration Act 1953
"
for
"
, 31-25 and 31-30
"
, applicable to things done on or after 1 July 2000, but not applicable to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on or after 1 July 1999 or an earlier year.

GST turnover:

(a)
in relation to meeting a *
turnover threshold
-
has the meaning given by subsection
188-10(1)
; and

(b)
in relation to not exceeding a *turnover threshold
-
has the meaning given by subsection
188-10(2)
.

Definition of
"
HIH company
"
inserted by No 169 of 2001, s 3 and Sch 5 item 12, applicable:

(a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and

(b) in relation to payments and supplies, of a kind referred to in section 78-120 of the
A New Tax System (Goods and Services Tax) Act 1999
, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

HIH rescue entitymeans:

(a)
the HIH Claims Support Trust (established on 6 July 2001); or

(b)
the Commonwealth; or

(c)
an entity prescribed for the purposes of subsection
322-5(1)
of the *
ITAA 1997
.

(a) in relation to net amounts for tax periods starting, or that started, on or after 15 March 2001; and

(b) in relation to payments and supplies, of a kind referred to in section 78-120 of the
A New Tax System (Goods and Services Tax) Act 1999
, that are, or have been, made on or after 15 March 2001 to an entity that is neither registered nor required to be registered.

hire purchase agreementhas the meaning given by section
995-1
of the *
ITAA 1997
.

home carehas the meaning given by section 45-3 of the
Aged Care Act 1997
.

Definition of
"
import
"
amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
, applicable to a tax period that commences on or after 1 July 2015.

Definition of
"
inbound intangible consumer supply
"
inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

Note:

Definition of
"
increasing adjustment
"
amended by No 21 of 2010, s 3 and Sch 1 item 22, by inserting table item 6, applicable in relation to payments made on or after 1 July 2010.

Definition of
"
increasing adjustment
"
amended by No 78 of 2005, s 3 and Sch 6 item 25, by inserting table item 4AAA, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Definition of
"
increasing adjustment
"
amended by No 134 of 2004, s 3 and Sch 2 item 21, by inserting table item 5B, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them
-
1 October 2004; or

Definition of
"
increasing adjustment
"
amended by No 156 of 2000, s 3 and Sch 6 item 38, by inserting table item 4AA, applicable in relation to net amounts for tax periods starting on or after 17 August 2000.

indirect tax zonemeans Australia (within the meaning of the *ITAA 1997), but does not include any of the following:

(a)
the external Territories;

(b)
an offshore area for the purpose of the
Offshore Petroleum and Greenhouse Gas Storage Act 2006
;

(c)
the Joint Petroleum Development Area (within the meaning of the
Petroleum (Timor Sea Treaty) Act 2003)
;

other than an installation (within the meaning of the
Customs Act 1901
) that is deemed by section
5C
of the
Customs Act 1901
to be part of Australia and that is located in an offshore area or the Joint Petroleum Development Area.

in existencehas the meaning given by section 995-1 of the *
ITAA 1997
.

Definition of
"
in existence
"
amended by Act No 101 of 2003, s 3 and Sch 6 item 2, by substituting
"
995-1
"
for
"
995-100
"
, with effect from 1 July 2000.

inherit: you inherit a freehold interest in land, a stratum unit or a long-term lease if you become an owner of the interest, unit or lease:

(a)
under the will of a deceased person, or that will as varied by a court order; or

(b)
by operation of an intestacy law, or such a law as varied by a court order; or

(c)
because it is appropriated to you by the legal personal representative of a deceased person in satisfaction of a pecuniary legacy or some other interest or share in the deceased person
'
s estate; or

(d)
under a deed of arrangement if:

(i)
you entered into the deed to settle a claim to participate in the distribution of the deceased person
'
s estate; and

(ii)
any *
consideration
given by you for the interest, unit or lease consisted only of the variation or waiver of a claim to one or more other assets that formed part of the estate.

Definition of
"
instalment turnover threshold
"
inserted by No 73 of 2001, s 3 and Sch 1 item 49, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

insurance brokerhas the meaning given by section
11
of the
Insurance Contracts Act 1984
.

insurance policymeans a policy of insurance (or of reinsurance) against loss, damage, injury or risk of any kind, whether under a contract or a law. However, it does not include such a policy to the extent that it does not relate to insurance (or reinsurance) against loss, damage, injury or risk of any kind.

Definition of
"
international transport
"
amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
the indirect tax zone
"
for
"
Australia
"
(wherever occurring), applicable to a tax period that commences on or after 1 July 2015.

Definition of
"
international transport
"
substituted by No 91 of 2010, s 3 and Sch 1 item 12, effective 29 June 2010. For application provision, see history note under s
13-20(2)
. The definition formerly read:

international transportmeans:

(a)
in relation to the export of goods
-
the transport of the goods from their *place of export in Australia to a destination outside Australia (including loading and handling within Australia that is part of that transport); or

(b)
in relation to the import of goods
-
the transport of the goods from a place outside Australia to their *place of consignment in Australia (excluding loading and handling within Australia).

Definition of
"
international transport
"
inserted by No 176 of 1999, s 3 and Sch 1 item 148, effective 1 July 2000.

invoicemeans a document notifying an obligation to make a payment.

inwards duty free shophas the same meaning as in section
96B
of the
Customs Act 1901.

ITAA 1936means the
Income Tax Assessment Act 1936
.

ITAA 1997means the
Income Tax Assessment Act 1997
.

joint venture operator, of a *
GST joint venture
, is the entity last nominated in relation to the joint venture as mentioned in paragraph
51-5(1)(ea)
or
51-70(1)(c)
, but does not include an entity that does not satisfy the requirements of paragraphs
51-10(c)
and
(f)
.

Definition of
"
joint venture operator
"
substituted by No 74 of 2010, s 3 and Sch 1 item 37, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
51
heading. The definition formerly read:

joint venture operator, for a *GST joint venture, is the entity nominated to be the joint venture operator under paragraph 51-5(e), or approved as a replacement joint venture operator for the joint venture under paragraph 51-70(1)(c).

Definition of
"
limited registration entity
"
inserted by No 52 of 2016, s 3 and Sch 1 item 36, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv
38-T
heading.

liquidatorhas the meaning given by subsection
6(1)
of the *
ITAA 1936
.

long-term leasemeans a supply by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) for at least 50 years if:

(a)
at the time of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, it was reasonable to expect that it would continue for at least 50 years; and

(b)
unless the supplier is an *
Australian government agency
-
the terms of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, as they apply to the *
recipient
are substantially the same as those under which the supplier held the premises.

luxury carhas the same meaning as in section
25-1
of the
A New Tax System (Luxury Car Tax) Act 1999
.

Note:

Definition of
"
margin
"
amended by No 84 of 2013, s 3 and Sch 8 item 18, by inserting the note at the end, applicable in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after 28 June 2013. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you.

Definition of
"
margin
"
amended by No 145 of 2008, s 3 and Sch 1 item 12, by substituting
"
, 75-11 and 75-16
"
for
"
and 75-11
"
, effective 9 December 2008. For application provision, see history note under s 75-5(1B).

Definition of
"
margin
"
amended by No 78 of 2005, s 3 and Sch 6 item 27, by substituting
"
sections 75-10 and 75-11
"
for
"
subsection 75-10(2)
"
, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

margin scheme: a *
taxable supply
of *
real property
is under the margin scheme if subsection
75-5(1)
applies.

Definition of
"
margin scheme
"
amended by No 78 of 2005, s 3 and Sch 6 item 27A, by substituting
"
subsection 75-5(1) applies
"
for
"
you choose, under section 75-5, to use the margin scheme in working out the amount of GST on the supply
"
, applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.

Masters or Doctoral coursemeans a course of study or instruction, accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution.

Definition of
"
MEC group
"
inserted by No 101 of 2004, s 3 and Sch 6 item 6, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

medical practitionermeans a person who is a medical practitioner for the purposes of the
Health Insurance Act 1973
.

medical servicemeans:

(a)
a service for which medicare benefit is payable under Part II of the
Health Insurance Act 1973
; or

(b)
any other service supplied by or on behalf of a *
medical practitioner
or *
approved pathology practitioner
that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *
recipient
of the supply.

medical servicemeans a service supplied by or on behalf of a *medical practitioner or *approved pathology practitioner that is generally accepted in the medical profession as being necessary for the appropriate treatment of the *recipient of the supply.

member
:

(a)
in relation to a *GST group
-
has the meaning given by section
48-7
; or

(b)
in relation to a *
GST religious group
-
means an entity currently approved as one of the members of the group under section
49-5
or paragraph
49-70(1)(a)
; or

(c)
in relation to a *
consolidated group
-
has the meaning given by section
703-15
of the *
ITAA 1997
.

Definition of
"
member
"
amended by No 41 of 2011, s 3 and Sch 5 items 2 and 3, by omitting
"
means
"
after
"
member
:
"
and inserting
"
means
"
in para (b), effective 27 June 2011.

Definition of
"
member
"
amended by No 74 of 2010, s 3 and Sch 1 item 38, by substituting para (a), applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
48
heading. Para (a) formerly read:

(a)
in relation to a *GST group
-
an entity, a *non-profit sub-entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a); or

Definition of
"
member
"
amended by No 101 of 2004, s 3 and Sch 6 item 7, by inserting paragraph (c), applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of
"
member
"
substituted by No 92 of 2000, s 3 and Sch 1 item 8C, effective 1 July 2000. The definition formerly read:

member, in relation to a *GST group, means an entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a).

Definition of
"
member
"
substituted by No 177 of 1999, s 3 and Sch 1 item 141, effective 1 July 2000. The definition formerly read:

member, in relation to a *GST group, means a *company currently approved as one of the companies of the group under section 48-5 or paragraph 48-70(1)(a).

mineral depositmeans a deposit of *
minerals
, and includes a deposit of sand or gravel.

Definition of
"
net amount
"
amended by No 73 of 2001, s 3 and Sch 1 item 50, by substituting
"
sections 17-5, 126-5 and 162-105
"
for
"
section 17-5 and 126-5
"
, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

net capital losshas the meaning given by subsection
995-1(1)
of the *
ITAA 1997
.

Definition of
"
new residential premises
"
substituted by No 156 of 2000, s 3 and Sch 1 item 16, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read:

new residential premisesmeans *residential premises that:

(a)
have not previously been sold as residential premises and have not previously been the subject of a *long-term lease; or

(b)
have been created through *substantial renovations of a building; or

(c)
have been built, or contain a building that has been built, to replace demolished premises on the same land.

To avoid doubt, if the residential premises are *new residential premises because of paragraph (b) or (c) of this definition, the new residential premises include land of which the new residential premises are a part.

Definition of
"
participant
"
substituted by No 74 of 2010, s 3 and Sch 1 item 39, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
51
heading. The definition formerly read:

participant, in relation to a *GST joint venture, means an entity currently approved as one of the participants of the joint venture under section 51-5 or paragraph 51-70(1)(a).

Definition of
"
period of review
"
inserted by No 39 of 2012, s 3 and Sch 2 item 2, effective 1 July 2012.

personincludes a *
company
.

place of consignmentof goods means:

(a)
if the goods are posted to a place in the indirect tax zone
-
the place in the indirect tax zone to which the goods are addressed; or

(aa)
if the supplier of the goods is to deliver the goods to a place in the indirect tax zone
-
the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the goods; or

(ab)
if:

(i)
neither paragraph (a) nor (aa) applies; and

(ii)
the goods are to be transported into the indirect tax zone by an entity supplying a transport service to an entity that is to import the goods into the indirect tax zone;

the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the transport service; or

(b)
in any other case
-
the port or airport of final destination as indicated on the *
transportation document
.

Definition of
"
place of consignment
"
amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
a place in the indirect tax zone
"
for
"
Australia
"
(first occurring) and
"
the indirect tax zone
"
for
"
Australia
"
(second occurring) in para (a),
"
to a place in the indirect tax zone
"
for
"
in Australia
"
(first occurring) and
"
in the indirect tax zone
"
for
"
in Australia
"
(second occurring) in para (aa), and
"
the indirect tax zone
"
for
"
Australia
"
(wherever occurring) in para (ab), applicable to a tax period that commences on or after 1 July 2015.

Definition of
"
place of consignment
"
amended by No 91 of 2010, s 3 and Sch 1 item 13, by inserting paras (aa) and (ab), effective 29 June 2010. For application provision, see history note under s
13-20(2)
.

Definition of
"
place of consignment
"
inserted by No 176 of 1999, s 3 and Sch 1 item 153, effective 1 July 2000.

place of exportof goods means:

(a)
if the goods were posted from a place in the indirect tax zone
-
the place from which they were posted; or

(b)
if paragraph (a) does not apply and the goods were packed in a *
freight container
:

(i)
the last place from which they were collected, or to which they were delivered, prior to being so packed; or

(ii)
if subparagraph (i) does not apply
-
the place where they were so packed; or

(c)
if the goods are self transported goods
-
the place, or last place, from which the goods departed the indirect tax zone; or

(d)
if paragraphs (a), (b) and (c) do not apply
-
the place, or first place, where the goods were placed on board a ship or aircraft for export from the indirect tax zone.

Definition of
"
place of export
"
amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting
"
a place in the indirect tax zone
"
for
"
Australia
"
(first occurring) and
"
the indirect tax zone
"
for
"
Australia
"
(second and third occurring), applicable to a tax period that commences on or after 1 July 2015.

Definition of
"
place of export
"
amended by No 91 of 2010, s 3 and Sch 1 item 14, by substituting para (b), effective 29 June 2010. For application provision, see history note under s
13-20(2)
. Para (b) formerly read:

(b)
if paragraph (a) does not apply and the goods were packed in a *freight container
-
the place where they were so packed; or

Definition of
"
place of export
"
inserted by No 176 of 1999, s 3 and Sch 1 item 154, effective 1 July 2000.

potential residential landmeans land that it is permissible to use for residential purposes, but that does not contain any buildings that are *
residential premises
.

Definition of
"
precious metal
"
amended by No 177 of 1999, s 3 and Sch 1 items 145 and 146, by substituting
"
in an investment form
"
for
"
in any form
"
(wherever occurring) and inserting
"
(in an investment form)
"
after
"
substance
"
in para (d), effective 1 July 2000.

predominantly for long-term accommodationhas the meaning given by subsection
87-20(3)
.

Definition of
"
price
"
amended by No 52 of 2016, s 3 and Sch 2 item 17, by substituting
"
sections 9-75 and 84-20
"
for
"
section 9-75
"
, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s
9-26
.

primary coursemeans:

(a)
a course of study or instruction that is delivered:

(i)
in accordance with a primary curriculum recognised by the education authority of the State or Territory in which the course is delivered; and

(ii)
by a *
school
that is recognised as a primary school under the law of the State or Territory; or

(b)
any other course of study or instruction that the *Student Assistance Minister has determined is a primary course for the purposes of this Act.

Definition of
"
primary production business
"
inserted by No 73 of 2001, s 3 and Sch 1 item 53, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

principal member, for a *
GST religious group
, is the *
member
of the group nominated as mentioned in paragraph
49-5(c)
, or approved as a replacement principal member for the group under paragraph
49-70(1)(c)
.

Definition of
"
principal member
"
inserted by No 92 of 2000, s 3 and Sch 1 item 8D, effective 1 July 2000.

private health insurancemeans insurance provided under a contract of insurance that was entered into by a private health insurer (within the meaning of the
Private Health Insurance Act 2007
) in the course of carrying on health insurance business (within the meaning of Division 121 of that Act).

private health insurancemeans insurance provided under a contract of insurance that was entered into by a registered organisation (within the meaning of Part VI of the
National Health Act 1953
) in the course of carrying on health insurance business (within the meaning of subsection 67(4) of that Act).

professional or trade coursemeans a course leading to a qualification that is an *
essential prerequisite
:

(a)
for entry to a particular profession or trade in Australia; or

(b)
to commence the practice of (but not to maintain the practice of) a profession or trade in Australia.

professional servicehas the meaning given by subsection 3(1) of the
Health Insurance Act 1973
.

Definition of
"
projected annual turnover
"
repealed by No 80 of 2007, s 3 and Sch 2 item 57, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

Note:

Definition of
"
property subdivision plan
"
inserted by No 12 of 2012, s 3 and Sch 4 item 10, applicable in relation to supplies of residential premises on or after 27 January 2011. For further application provisions, see note under s
40-75(2B)
and
(2C)
.

Quality of Care Principlesmeans the principles made under section 96-1 of the
Aged Care Act 1997
.

Definition of
"
quarterly tax period
"
inserted by No 73 of 2001, s 3 and Sch 1 item 20, applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

real propertyincludes:

(a)
any interest in or right over land; or

(b)
a personal right to call for or be granted any interest in or right over land; or

(c)
a licence to occupy land or any other contractual right exercisable over or in relation to land.

recipient, in relation to a supply, means the entity to which the supply was made.

recipient created tax invoicehas the meaning given by subsection
29-70(3)
.

recipients contributionhas the meaning given by subsection
136(1)
of the
Fringe Benefits Tax Assessment Act 1986
but includes any consideration paid in respect of the provision of a benefit that is an exempt benefit for the purposes of that Act.

recognised professional: a person is a recognised professional, in relation to the supply of a service of a kind specified in the table in subsection
38-10(1)
, if:

(a)
the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a *
State law
or a *
Territory law
prohibiting the supply of services of that kind without such permission, approval or registration; or

(b)
the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind; or

(c)
in the case of services covered by item 3 in the table
-
the service is supplied by an accredited service provider within the meaning of section 4 of the
Hearing Services Administration Act 1997
.

Definition of
"
representative
"
amended by No 156 of 2000, s 3 and Sch 6 item 39, by inserting paras (d) to (f), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

representative member, of a *
GST group
, is the *
member
of the group last nominated as mentioned in paragraph
48-5(1)(d)
or
48-70(1)(c)
.

Definition of
"
representative member
"
substituted by No 74 of 2010, s 3 and Sch 1 item 40, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
48
heading. The definition formerly read:

representative member, for a *GST group, is the *member of the group nominated as mentioned in paragraph 48-5(1)(c), or approved as a replacement representative member for the group under paragraph 48-70(1)(c) or subsection 48-72(4).

Definition of
"
representative member
"
amended by No 118 of 2009, s 3 and Sch 1 item 43, by inserting
"
or subsection 48-72(4)
"
at the end, effective 4 December 2009.

Definition of
"
residential premises
"
substituted by No 80 of 2006, s 3 and Sch 15 item 9, applicable, and taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000. The definition formerly read:

residential premisesmeans land or a building that:

(a)
is occupied as a residence; or

(b)
is intended to be occupied, and is capable of being occupied, as a residence;

Definition of
"
returnable container
"
repealed by No 156 of 2000, s 3 and Sch 6 item 40, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. The definition formerly read:

returnable containerhas the meaning given by subsection 93-5(2).

reviewable GST decisionhas the meaning given by Subdivision
110-F
in Schedule
1
to the
Taxation Administration Act 1953
.

Definition of
"
satisfies the membership requirements
"
amended by No 92 of 2000, s 3 and Sch 1 items 8E and 9, by substituting the definition, and then by substituting
"
, 63-50 or 149-25
"
for
"
or 149-25
"
in para (a), effective 1 July 2000. The definition formerly read:

satisfies the membership requirementsfor a *GST group has the meaning given by section 48-10 or 149-25.

(a)
a course of study or instruction that is a secondary course determined by the *Student Assistance Minister under subsection
5D(1)
of the
Student Assistance Act 1973
for the purposes of that Act; or

(b)
any other course of study or instruction that the Student Assistance Minister has determined is a secondary course for the purposes of this Act.

serviced apartment: an apartment (however described) is a serviced apartment in relation to a *
retirement village
if:

(a)
the apartment is designed to be occupied by aged residents who require either or both of the following:

(i)
the services set out in item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *
Quality of Care Principles
;

(ii)
the services set out in item 3.8 (nursing services) of Part 3 of that Schedule; and

(b)
at least one responsible person is continuously:

(i)
on call to render emergency assistance to the residents of the apartment; and

(ii)
in reasonable proximity to the apartment; and

(c)
the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and

(d)
there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply.

However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment.

Subdivision 38-P period, in relation to the supply of a *
car
to an individual, means the period starting when he or she acquires it and ending at the earliest of the following times:

(a)
the end of 2 years after the acquisition;

(b)
the time when the car is no longer reasonably capable of being used for the purpose for which cars of that kind are ordinarily used;

(c)
a time that the Commissioner considers to be appropriate in special circumstances.

substantial renovationsof a building are renovations in which all, or substantially all, of a building is removed or replaced. However, the renovations need not involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases.

Definition of
"
taxable dealing
"
inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s
9-26
.

taxable importationhas the meaning given by subsections
13-5(1)
and
114-5(1)
.

Definition of
"
taxable importation of a luxury car
"
inserted by No 52 of 2016, s 3 and Sch 2 item 24, applicable in relation to taxable importations made on or after 1 October 2016. For saving provisions, see note under s
9-26
.

Definition of
"
taxable supply
"
amended by No 77 of 2017, s 3 and Sch 1 item 60, by inserting
"
84-85,
"
in the note, effective 1 July 2017. For application provisions, see note under Div
146
heading.

Definition of
"
taxable supply
"
amended by No 34 of 2014, s 3 and Sch 2 item 12, by substituting
"
, 113-5 and 142-10
"
for
"
and 113-5
"
, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

Definition of
"
taxable supply
"
amended by No 41 of 2011, s 3 and Sch 4 item 10, by omitting
"
81-10,
"
after
"
80-50
"
from the note at the end, applicable in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011. For application provision, see note under Div
81
heading.

Definition of
"
taxable supply
"
amended by No 143 of 2007, s 3 and Sch 1 item 7, by omitting
"
110-10,
"
after
"
110-5,
"
in the note, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008. For savings provisions, see note under s 110-10.

Definition of
"
taxable supply
"
amended by No 32 of 2006, s 3 and Sch 4 item 18, by inserting
"
100-18
"
before
"
110-5
"
, applicable in relation to supplies made on or after 6 April 2006.

Definition of
"
taxable supply
"
amended by No 101 of 2004, s 3 and Sch 6 item 8, by inserting
"
110-15, 110-20, 110-25 and 110-30
"
after
"
110-10
"
in the note, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.

Definition of
"
taxable supply
"
amended by No 67 of 2003, s 3 and Sch 11 item 40, by inserting
"
79-60, 79-85, 80-10, 80-50,
"
after
"
78-70,
"
in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
taxable supply
"
amended by No 97 of 2002, s 3 and Sch 1 item 15, by inserting
"
, 110-5, 110-10
"
in the note, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
taxable supply
"
amended by No 178 of 1999, s 3 and Sch 1 item 67, by substituting
"
, 90-5 and 113-1
"
for
"
and 90-5
"
in the Note, effective 22 December 1999.

taxation lawhas the meaning given by section
2
of the
Taxation Administration Act 1953
.

tax invoicehas the meaning given by subsections
29-70(1)
and
48-57(1)
, and includes a document that the Commissioner treats as a tax invoice under subsection
29-70(1B)
. However, it does not include a document that does not comply with the requirements of section
54-50
(if applicable).

Definition of
"
tax period
"
amended by No 134 of 2004, s 3 and Sch 1 item 14 by substituting
"
, 147-25 or 151-40
"
for
"
or 147-25
"
, applicable in relation to net amounts for tax periods starting, or that started on, or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them
-
1 October 2004; or

(b) for other entities
-
1 November 2004.

Definition of
"
tax period
"
amended by No 176 of 1999, s 3 and Sch 1 item 162, by inserting
"
or 147-25
"
, effective 1 July 2000.

tax period turnover thresholdhas the meaning given by subsection
27-15(3)
.

tax-related liabilityhas the meaning given by section
255-1
in Schedule
1
to the
Taxation Administration Act 1953
.

tertiary residential college coursemeans a course supplied in connection with a *
tertiary course
or a *
Masters or Doctoral course
at premises that are used to provide accommodation to students undertaking tertiary courses or Masters or Doctoral courses.

thingmeans anything that can be supplied or imported.

third party adjustment notemeans a document that complies with the requirements of section
134-20
and (if applicable) section
54-50
.

Definition of
"
turnover threshold
"
substituted by No 80 of 2007, s 3 and Sch 2 item 60, applicable in relation to net amounts for tax periods starting on or after 1 July 2007. The definition formerly read:

turnover thresholdmeans:

(a)
the *cash accounting turnover threshold; or

(b)
the *electronic lodgment turnover threshold; or

(c)
the *registration turnover threshold; or

(d)
the *tax period turnover threshold.

unit trusthas the meaning given by subsection
202A(1)
of the *
ITAA 1936
.

untaxable Commonwealth entity has the meaning given by section
177-1
.

Note:

Section
188-30
contains a means of working out, for the purposes of Division
188
, the value of a supply that is not a taxable supply, and section
188-32
contains a means of working out, for those purposes, the value of gambling supplies.

Definition of
"
value
"
amended by No 67 of 2003, s 3 and Sch 11 item 41, by inserting
"
79-40, 79-85,
"
after
"
78-95,
"
in para (b), applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

Definition of
"
value
"
amended by No 156 of 2000, s 3 and Sch 2 item 12, by substituting
"
, 117-5 and 117-10
"
for
"
and 117-5
"
in para (a), applicable to importations into Australia on or after 1 July 2000.

Definition of
"
value
"
amended by No 92 of 2000, s 3 and Sch 11 item 13, by inserting
"
, and section 188-32 contains a means of working out, for those purposes, the value of gambling supplies
"
at the end, effective 1 July 2000.

Definition of
"
voucher
"
amended by No 32 of 2006, s 3 and Sch 4 item 19, by substituting
"
subsection 100-25(1)
"
for
"
section 100-25
"
, applicable, and taken to have applied, in relation to supplies made on or after 1 July 2000.

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